Daniel Shaviro is the Wayne Perry Professor of Taxation at New York University Law School. His research mainly emphasizes tax policy, government transfers, budgetary measures, social insurance, and entitlements reform. He is a graduate of Princeton University and Yale Law School. He spent three years in private practice at Caplin & Drysdale, a leading tax specialty firm, and three years as legislation attorney at the Joint Congressional Committee on Taxation where he worked extensively on the Tax Reform Act of 1986. In 1987, Shaviro began his teaching career at the University of Chicago Law School, and he later joined the New York University School of Law. His recent books include Taxes, Spending, and the U.S. Government’s March Toward Bankruptcy and Do Deficits Matter?